I move the following Financial Resolutions:
1. That Chapter 4 of Part 12 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which relates to the treatment of certain losses and capital allowances for income tax and corporation tax purposes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
2. That Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the taxation of rents and certain other payments, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
3. That provision be made in the Act giving effect to this Resolution to provide that certain interest which would otherwise be subject to deduction of tax under Chapter 4 of Part 8 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) shall not be so subject.
4. That Part 8 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which, inter alia, provides for a scheme of deposit interest retention tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
5. That section 268 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which, inter alia, brings a building or structure in use for the purposes of a trade of hotel-keeping within the meaning of an ‘industrial building or structure' for the purposes of qualification for certain capital allowances, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
6. That Chapter 9 of Part 10 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for a scheme of tax incentives in respect of capital expenditure incurred on the construction or refurbishment of certain park and ride facilities and certain related developments, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
7. That Part 10 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which, inter alia, provides relief to lessors and owner-occupiers in respect of expenditure incurred on the provision of residential accommodation in certain areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
8. That Sections 372K(1), 372T(1) and 372AJ(1) of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which relate to the schemes of tax incentives which apply in certain urban areas, certain rural areas and certain towns, respectively, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
9. That section 284 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for wear and tear allowances in respect of capital expenditure incurred on the provision of machinery or plant for the purposes of a trade, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
10. That section 268 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which, inter alia, brings a building or structure in use for the purposes of a trade which consists of the operation or management of a qualifying hospital within the meaning of an ‘industrial building or structure' for the purposes of qualification for certain capital allowances, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
11. That the provisions of the Taxes Consolidation Act, 1997 (No. 39 of 1997), the Wealth Tax Act, 1975 (No. 25 of 1975), the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), the Finance Act, 1983 (No. 15 of 1983), the Finance Act, 1993 (No. 13 of 1993) and the Stamp Duties Consolidation Act, 1999 (No. 31 of 1999), which provide for the charging of interest on unpaid tax and the payment of interest on overpaid tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
12. That section 579A of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which relates to the taxation of beneficiaries of foreign settlements to capital gains tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
13. That Part 36A of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which relates to special savings incentive accounts, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
14. That Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for a scheme of tax deduction at source from payments made by principal contractors to certain subcontractors in the construction, meat processing and forestry industries, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
15. That provision be made in the Act giving effect to this Resolution to provide for a tonnage tax scheme for the calculation of profits for the purposes of corporation tax.
16. That provision be made in the Act giving effect to this Resolution to provide for the restriction of relief on a value basis for losses and charges incurred by a company in an activity the income of which is taxable at the 10 per cent or standard corporation tax rate.
17. That provision be made in the Act giving effect to this Resolution to alter the date on which tax (including preliminary tax) payable by a chargeable person (within the meaning of Part 41 of the Taxes Consolidation Act, 1997 (No. 39 of 1997)) for a chargeable period (within that meaning) which is an accounting period of a company shall, in certain circumstances, be due and payable.
18. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on every licence to act and carry on business as a bookmaker.
19. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on the registration and the renewal of the registration of a bookmaking premises in the register of bookmaking premises maintained by the Revenue Commissioners.
20. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on bets arising from the revised definition of the ‘amount of the bet' and the revised treatment of spread bets.
21. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, in relation to the time at which betting duty becomes due.
22. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on persons placing bets at the time the bet is placed.
23. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on persons who have been served with a notice of estimation of duty payable by the Revenue Commissioners.
24. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on persons who have been served with a notice of assessment of duty payable by the Revenue Commissioners.
25. That provision be made in the Act giving effect to this Resolution for imposing an interest charge in accordance with the provisions of that Act, on late payments of betting duty.
26. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on the re-registration of bookmaking premises following de-registration.
27. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on the withdrawal of betting duty exemptions.
28. That provision be made in the Act giving effect to this Resolution for imposing a charge in accordance with the provisions of that Act, on permits granted by the Revenue Commissioners to amusement machine operators.
29. That provision be made in the Act giving effect to this Resolution so that:
(a) where a person having an interest in immovable goods surrenders possession of those goods or part of them by means of a disposal of that interest or of an interest which derives from that interest, and where the value of the interest being disposed of is less than its economic value, such person shall be deemed to have made an exempt letting of immovable goods and shall not be entitled to deduct any value-added tax charged in relation to that person's acquisition or development of the immovable goods,
(b) a person is a taxable person in respect of the receipt of cultural, artistic, entertainment or similar services provided in the State by performers not established in the State, and is liable to pay the tax chargeable on the supply of those services, and the supplier of those services is not a taxable person in the State,
(c) a person who allows certain persons not established in the State to supply goods or certain services from his or her land in circumstances specified in that Act and who does not furnish certain particulars to the Revenue Commissioners may be made jointly and severally liable with the supplier of those goods or services for the tax chargeable in respect of those supplies,
(d) where a person in a group surrenders possession of immovable goods to another person in the group in circumstances specified in that Act, the person so surrendering possession is deemed to have made that surrender of possession when either person ceases to be a person in the group and is liable to pay the tax chargeable in respect of that surrender,
(e) value-added tax is chargeable in respect of the supply of certain tokens, stamps, coupons or vouchers to a person who acquires them in the course or furtherance of business with a view to resale,
(f) value-added tax is chargeable in respect of the supply in the course or furtherance of business of certain tokens, stamps, coupons or vouchers which are acquired in the course of furtherance of business with a view to resale,
(g) when a person who is not entitled to deduct all the value-added tax incurred on his or her purchases and acquisitions acquires immovable goods without payment of value-added tax under the transfer of business rules such person shall pay an amount, calculated in accordance with a formula, as if it were tax due by that person for the taxable period within which the transfer was made,
(h) where an amount of tax becomes payable and is not paid, simple interest on the amount shall be paid by the taxable person, and such interest shall be calculated from the date on which the amount became payable at a rate of 0.0322 per cent for each day or part of a day during which the amount remains unpaid,
(i) where an amount of tax is refunded to a person where no amount of tax is properly refundable to such person, simple interest on the amount refunded shall be paid by such person and that interest shall be calculated at a rate of 0.0322 per cent for each day or part of a day during which such person does not correctly account for the amount refunded,
(j) where an amount of tax is refunded to a person where the amount of tax refunded is greater that the amount properly refundable to such person, simple interest on the amount not properly refundable shall be paid by such person and that interest shall be calculated at a rate of 0.0322 per cent for each day or part of a day during which such person does not correctly account for the amount refunded which is not properly refundable,
(k) the time limit within which a person, who is served a notice of termination of an authorisation to account for value-added tax on an annual basis, may furnish the necessary return and remit any tax payable is reduced to 14 days.
30. That section 482 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for relief for expenditure on significant buildings and gardens, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
31. That provision be made in the Act giving effect to this Resolution that the Central Bank of Ireland shall from time to time as directed by the Minister for Finance, pay into the Exchequer amounts representing, in whole or in part, the accrued public moneys arising from the issue of coin, in the manner and to the extent specified in that Act.
32. That provision be made in the Act giving effect to this Resolution to provide technical amendments to various enactments involving the correction of incorrect references which result from changes made to the tax system in the move to tax credits, the streamlining of reliefs for donations to charities and third level fees, changes made to the definition of taxable gift and the euro conversion and which may incidentally involve a charge on the people.